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Section 2502 Section 142(1)2 Section 1482

MD IFTAKHAR ALAM,ARARIA vs. ITO, PURNEA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/PAT/2024[2017-18]Status: DisposedITAT Patna09 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 147Section 148Section 194HSection 250Section 69A

194H of the Income Tax Act 1961 further an accumulated commission of Rs.76,569 only has been received by assessee during the financial year 2016-17 relevant to it's AY 2017-18. 7. For that on the facts and circumstances of the case the deposits made during the period of demonetization i.e. Rs 13,42,000 as per assesse